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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Loss on sale of land: procedures: what you should do if any of the questions on form IHT38 are answered 'Yes'

If any of the following questions on the form IHT38 are answered ‘Yes’ you should refer to the instructions shown below:

  • Question 2 - non-qualifying sales (IHTM33081)
  • Question 3 - sales for less than full consideration (IHTM33072)
  • Question 4 - more than one interest in land sold (IHTM33090)
  • Question 5 - purchases (IHTM33161)
  • Question 6 - changes in the interest or underlying land (IHTM33121)
  • Question 7 - compensation received (IHTM33130)
  • Question 9 - structurally unsound property (IHTM33124)

If you are unable to resolve the matter from the instructions you may have to consult Technical. In some cases the instructions will ask you to refer for advice before you write to the taxpayer or agent.